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Supplementary Provisions, Article 9Transitional Measures Concerning Matters to Be Stated in a Return for Receipt of Retirement Income, etc.

第九条(退職所得の受給に関する申告書の記載事項等に関する経過措置)

The provisions of Article 77, paragraphs (2) through (5) (Matters, etc. to Be Entered in a Return on Receipt of Retirement Income) of the New Regulation apply to the return on receipt of retirement income prescribed in Article 203, paragraph (8) (Return on Receipt of Retirement Income) of the New Act, pertaining to the severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes) of the New Act for which payment is to be received on or after January 1, 2017.

新規則第七十七条第二項から第五項まで(退職所得の受給に関する申告書の記載事項等)の規定は、平成二十九年一月一日以後に支払を受けるべき(源泉徴収義務)に規定する退職手当等に係る(退職所得の受給に関する申告書)に規定する退職所得の受給に関する申告書について適用する。

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